PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR

  • IDA AYU MAS MAY MURTHI
  • I KETUT SUJANA

Abstract

Managerial performance can be evaluated based onbudgetary goal characteristics (BGC). The aims of this study are tofind evidences about association between BGC and managerialperformance, and to investigate the effect of paternalistic culture andorganization commitment on the relationship between BGC andmanagerial performance. Respondents include parties thatparticipate in the process of budget arrangement. This study usessimple regression analysis and moderated regression analysis.Results show that BGC do not affect managerial performance, whilethe moderating variables, both paternalistic culture and organizationcommitment, have moderating effect to the relation of BGC andmanagerial performance.

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Author Biographies

IDA AYU MAS MAY MURTHI
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
I KETUT SUJANA
Jurusan AkuntansiFakultas Ekonomi, Universitas Udayana
How to Cite
MAS MAY MURTHI, IDA AYU; SUJANA, I KETUT. PENGARUH BUDGETARY GOAL CHARACTERISTICS TERHADAP KINERJA MANAJERIAL PADA RUMAH SAKIT PEMERINTAH DI KOTA DENPASAR. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 2, july 2009. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2605>. Date accessed: 28 oct. 2021.
Section
Articles

Keywords

budgetary goal, performance, paternalistic, commitment